JARDINO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JARDINO
Largest movements
- Cash +€50,886
up €50,886 (+224%), from €22,713 to €73,599
mainly Net result for the year (+€44,095) and Tax, wage and social debts (+€5,406)
- Tangible fixed assets +€3,672
up €3,672 (+60.2%), from €6,103 to €9,775
of which Furniture and vehicles: +€4,113
- Receivables within one year +€1,276
up €1,276 (+19.1%), from €6,674 to €7,950
of which Trade receivables: +€7,038
- Profit (loss) carried forward +€44,095
up €44,095 (+237%), from €18,578 to €62,673
- Tax, wage and social debts +€5,406
new in 2025: €5,406
- Other debts +€4,479
up €4,479 (+104%), from €4,293 to €8,771
- Trade debts +€1,854
up €1,854 (+19.2%), from €9,666 to €11,520
- Gross operating margin +€44,227
up €44,227 (+217%), from €20,372 to €64,599
- Taxes +€11,341
up €11,341 (+234%), from €4,850 to €16,190
- Staff costs +€761
up €761 (+103%), from €742 to €1,503
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,536 | €91,370 | +€55,834 | +157% |
| Fixed assets | 21/28 | €6,103 | €9,775 | +€3,672 | +60.2% |
| Tangible fixed assets | 22/27 | €6,103 | €9,775 | +€3,672 | +60.2% |
| Plant, machinery and equipment | 23 | €5,116 | €4,675 | -€441 | -8.6% |
| Furniture and vehicles | 24 | €987 | €5,100 | +€4,113 | +417% |
| Current assets | 29/58 | €29,433 | €81,594 | +€52,161 | +177% |
| Amounts receivable within one year | 40/41 | €6,674 | €7,950 | +€1,276 | +19.1% |
| Trade receivables | 40 | €912 | €7,950 | +€7,038 | +771% |
| Other amounts receivable | 41 | €5,762 | - | -€5,762 | |
| Cash at bank and in hand | 54/58 | €22,713 | €73,599 | +€50,886 | +224% |
| Deferred charges and accrued income | 490/1 | €45 | €45 | = | 0.0% |
| Total equity and liabilities | 10/49 | €35,536 | €91,370 | +€55,834 | +157% |
| Equity | 10/15 | €21,578 | €65,673 | +€44,095 | +204% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,578 | €62,673 | +€44,095 | +237% |
| Amounts payable | 17/49 | €13,959 | €25,697 | +€11,739 | +84.1% |
| Amounts payable within one year | 42/48 | €13,959 | €25,697 | +€11,739 | +84.1% |
| Trade debts | 44 | €9,666 | €11,520 | +€1,854 | +19.2% |
| Suppliers | 440/4 | €9,666 | €11,520 | +€1,854 | +19.2% |
| Taxes, remuneration and social security | 45 | - | €5,406 | +€5,406 | |
| Taxes | 450/3 | - | €5,406 | +€5,406 | |
| Other amounts payable | 47/48 | €4,293 | €8,771 | +€4,479 | +104% |
| Remuneration, social security and pensions | 62 | €742 | €1,503 | +€761 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,844 | €1,612 | -€233 | -12.6% |
| Other operating charges | 640/8 | €576 | €1,035 | +€459 | +79.7% |
| Gross operating margin | 9900 | €20,372 | €64,599 | +€44,227 | +217% |
| Operating profit (loss) | 9901 | €17,210 | €60,449 | +€43,239 | +251% |
| Financial income | 75/76B | €21 | €8 | -€13 | -61.8% |
| Recurring financial income | 75 | €21 | €8 | -€13 | -61.8% |
| Financial charges | 65/66B | €159 | €172 | +€14 | +8.6% |
| Recurring financial charges | 65 | €159 | €172 | +€14 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €17,072 | €60,285 | +€43,213 | +253% |
| Income taxes | 67/77 | €4,850 | €16,190 | +€11,341 | +234% |
| Profit (loss) for the period | 9904 | €12,223 | €44,095 | +€31,872 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €12,223 | €44,095 | +€31,872 | +261% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.